New criteria for small and medium-sized businesses. The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed. Classifying organizations as small and medium-sized businesses

Small and medium-sized enterprises (SME) are organizations and individual entrepreneurs that, in accordance with certain conditions relate to small and medium-sized enterprises and information about which is indicated in unified register such entities (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). Being an SSE and especially a small enterprise is convenient, because small enterprises, for example, can generally conduct simplified accounting and prepare simplified financial statements. Small enterprises may not approve the cash balance limit (clause 2 of the Central Bank Directive dated March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled checks(but we are not talking about inspections by the Federal Tax Service or the Social Insurance Fund) (Part 3.1, Article 1, Article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2020

The criteria for small enterprises in 2020 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2020 criteria in tables.

At the same time, we will divide such criteria into 3 groups: legal criteria, size criteria and income criteria. If a business company or business partnership meets at least one of the legal criteria, it is necessary to verify their compliance with the size criterion (or rather average number employees for the previous calendar year) and income criterion. But for production and consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs, only the criteria of size and income are important. Other conditions are not taken into account for them.

Legal criteria

For business entities and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.

Form (features) of organization	Conditions	Note
Any LLC	Condition 1: 1a) Total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds (except for the total share of participation included in the assets of investment funds) in the authorized capital does not exceed 25%; 1b) the total share of participation of foreign organizations or organizations that are not SMP does not exceed 49%	An LLC that satisfies Condition 1a) but does not satisfy Condition 1b) is recognized as an SMP if such LLC complies with Condition 4, 5 or 6
Any JSC	Condition 2: Shares traded on an organized securities market are classified as shares of the high-tech (innovative) sector of the economy	—
Any JSC	Condition 3: Shareholders - the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (except for investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMP, own no more than 49% of voting shares	—
Organizations-"intellectuals"	Condition 4: The activity consists of the practical application (implementation) of the results of intellectual activity (computer programs, inventions, breeding achievements, etc.), the exclusive rights to which belong to the founders (participants)	Founders (participants) are budgetary, autonomous scientific institutions or are budgetary, autonomous institutions educational organizations higher education
Skolkovo organizations	Condition 5: They have the status of “Skolkovo member”	—
Organizations with a “special” founder	Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs	—

Small and medium-sized enterprises: 2020 criteria by number

Small and medium-sized businesses: income criteria

Please note that the category of SMP is determined in accordance with the most significant condition (Part 3 of Article 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, in terms of the size of an LLC that meets the legal criterion, it can be considered a micro-enterprise, but its revenue for the past year is in the range of over 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

Small and medium-sized businesses: register

You can find out whether your organization is a small or medium-sized business by using

The activities of small and medium-sized businesses in Russia are regulated by Federal Law 209-FZ, adopted on July 24, 2007, “On the development of small and medium-sized businesses in Russian Federation", which specifies the criteria for classifying an enterprise as a small business.

Small and medium-sized businesses include those included in the unified state register of legal entities consumer cooperatives And commercial organizations(except for state and municipal unitary enterprises), and individuals entered into the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the conditions listed below.

Restriction by status

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (mutual fund) of these legal entities should not exceed twenty-five percent (except for the assets of joint-stock investment funds and closed-end mutual investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 49% (this restriction does not apply to business entities whose activities involve the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies integrated circuits, production secrets (know-how)), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences).

(clause 1, part 1, article 4 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”).

Limit on number of employees

Depending on the average number of employees per calendar year, enterprises are divided into:

micro-enterprises - up to 15 employees;
small enterprises - up to 100 employees inclusive;
medium-sized enterprises - from 101 to 250 employees inclusive.

Revenue limit

From April 4, 2016, in accordance with the Decree of the Government of the Russian Federation of April 4, 2016 N 265 “On the maximum values of income received from the implementation of entrepreneurial activity, for each category of small and medium-sized businesses" the limit values of income received from business activities for the previous calendar year, determined in the manner established by the legislation of the Russian Federation on taxes and fees, summed up for all types of activities carried out and applied for all tax regimes, for the following categories of small and medium-sized businesses:

microenterprises - 120 million rubles;
small enterprises - 800 million rubles;
medium enterprises - 2 billion rubles.

Lending to small businesses

The largest banks in the lending market for small and medium-sized businesses in the Russian Federation in 2009 (the rating is current as of 04/07/10), thousand rubles:

Sberbank 191 732 686.87
Bank Uralsib 217 346 252.27
Rosselkhozbank 200 140 044.30

2019

Types of small business activities in Russia

Among the most likely risks, 72% named a decrease in demand for products and services, 70% - an increase in taxes, 64% - unpredictable changes in legislation, 41% - the emergence of problems with security forces, 25% - the likelihood raider takeover. 52% of respondents fear for their own security given the imperfection of the judicial system and the low percentage of acquittals. Businesses are least likely to fear default and destabilization of the economy (20%) and changes in the political situation (22%).

10% of respondents named best business plan the next three years - to wind down the business and close the company. 33% of businessmen plan to support their business for achieved level, 26% consider it right to develop a business with a focus on quick returns, 23% prefer to invest in long-term development.

More than half of respondents (51%) are skeptical about the future and expect business conditions to worsen over the next five years. Only 23% plan to implement long-term strategies Russian businessmen. In the next three years, every third entrepreneur plans to maintain their business at the achieved level; approximately the same number (26%) are focused on development with returns in the short term. Another 10% are thinking about closing their own business, 6% would like to sell it.

Representatives of large, medium and small businesses in the Russian Federation took part in the survey. 500 respondents were surveyed. The maximum error size with a probability of 95 percent does not exceed 4.5 percent, VTsIOM clarified.

Sberbank: Where the main long-lived small and medium-sized businesses in Russia work

64% of SMEs that were active in January 2016 are still active today.
On average, 56 thousand new ones appear in Russia every month active businesses, and 28 thousand cease operations.
The likelihood that a business will continue to operate is especially high after its first year.
SME companies registered in the Far East live longer than others.
The main “long-livers” in small and medium-sized businesses are in the medical sector and the mining industry.
The most “active” businessman in Russia has 167 currently operating companies registered.

The land transport business turned out to be less stable over the 36-month horizon. During the first half of the year, 8.7% of companies close, only 58.4% survive to three years of age, which is 12 percentage points lower than the average for all OKVED groups.

In the construction industry, 11.5% of registered companies cease operations within six months. A similar situation is observed in the non-banking sector. financial sector, advertising, certain areas retail.

However, after the closure of a legal entity, Russians most often continue to conduct business. Almost 20% of our fellow citizens who have ever opened their own business have registered more than one legal entity. 16% of active entrepreneurs are shareholders of more than one enterprise, 1% have five companies or more. According to SberData, the record was the participation of one person in 167 legal entities at once, all of which are still operating today.

Rosstat for the first time revealed the share of small and medium-sized businesses in the economy

The share of small and medium-sized businesses in the Russian economy is 21.9%. Rosstat first published the relevant data on its website. This is an estimate for 2017; the results for 2018 have not yet been summed up.

The share of small and medium-sized businesses is calculated as the ratio of the total volume of gross added value created by medium and small enterprises (including micro-enterprises) and individual entrepreneurs to the gross added value in basic prices of all economic entities, follows from the methodology approved by Rosstat at the end of December 2018. In money terms, this is more than 20 trillion rubles. for 2017.

Rosstat published for the first time the contribution of small and medium-sized businesses to GDP. Previously, Rosstat and the Ministry of Economic Development carried out their analysis of the share of SMEs in gross value added, but did not publish its results, the Accounts Chamber report stated. According to these data, the contribution of small and medium-sized businesses to the economy in 2014 was 19%, in 2015 - 19.9%, in 2016 - 21.6%.

The share of small and medium-sized businesses in the GDP of developed countries is 50–60%. So, this is 51%, in Germany - 53%, in Finland - 60%, in the Netherlands - 63% (data from the Institute for Growth Economics).

Siluanov: the share of small and medium-sized businesses in the economy will be 23%

The share of small and medium-sized businesses in the Russian economy in 2019 will be 23%. First Deputy Prime Minister and Minister of Finance Anton Siluanov announced this at a meeting of President Vladimir Putin with members of the government, RBC reported in January. Last year, the share of small businesses in GDP reached 20%.

Authorities want to increase the number of employees of small companies this year to 19.6 million people. By 2024, the government plans to increase the share of small and medium-sized businesses in the economy to 32%, the minister added.

2018

Research by Tinkoff and Inc.

Business growth and profit

Almost half of those surveyed noted an increase in profits in the past year (47%), a fifth of those who answered questions from Tinkoff and Inc. Russia in 2018 there were no changes (20.4%). Less than a third of entrepreneurs (28.7%) said that profits had fallen. Another almost 3.9% could not give a specific answer, since they have been working on the market for the first year.

As for scaling, here, as it turned out, the business mostly remained at the same level (about 40%) or grew (37%). Only every fifth company (19.7%) had to optimize processes in order for the business to stay afloat. Another 3.7% of respondents noted that they had to close their business.

Relations with government agencies

Almost 86% of surveyed entrepreneurs said that in 2018 they did not encounter any facts of corruption in their activities. Only about 12% reported such cases in their practice involving officials. In addition, some entrepreneurs noted that they generally try not to deal with government orders in order to avoid corruption risks in principle. Several survey participants spoke about relevant hints from representatives of government agencies, but in their case it did not come to specific facts of corruption.

Fiscal authorities, judging by the survey results, cause the most complaints from Russian business. Almost every third company (about 30%) has encountered problems in one way or another related to the activities of the Federal Tax Service. Entrepreneurs criticize tax officials for, in their opinion, unfair fines, errors and confusion with documents, bureaucracy, as well as incomprehensible and sometimes absurd requests. But at the same time, two thirds of respondents (67%) have particular problems in communicating with tax service were not tested in 2018.

Sanctions

More than half (57.6%) of the entrepreneurs participating in the survey said that sanctions had no impact on their business. About 37% of respondents responded that it had become more difficult for them to earn money. At the same time, every tenth survey participant noted sanctions as an indirect reason for the drop in profits - clients have become less money, decreased average bill. Other negative consequences of sanctions are difficulties with the import of raw materials and equipment, problems due to fluctuations in exchange rates, and the inability to attract foreign investment.

Entrepreneurs who, on the contrary, made money on the current market, named import substitution as the main benefit of sanctions - in some markets it replaced foreign companies domestic producers came. True, there were few winners - only 5.3% of business owners who participated in the survey noted the positive effect of the sanctions.

Results

The main conclusion that can be drawn from the survey results is that two-thirds of Russian small and medium-sized companies do not reduce their turnover or increase their profits. The main obstacles to development are insufficiently clear actions and demands on the part of tax authorities and other officials. The problems of entrepreneurs, as it turns out, are largely related not so much to corruption as to bureaucracy, insufficiently adjusted tax administration and the consequences of sanctions.

The small business sentiment index in November 2018 was minus 32 points. Entrepreneurs were more pessimistic only in November 2015 (minus 38). With a moderately negative assessment of the current economic situation, entrepreneurs' forecasts for the next six months sharply worsened - the business expectations index reached minus 54 points. This is the lowest point during the measurements.

Main trends:

The predominance of negative expectations regarding the prospects for the economic situation and the purchasing power of the population in the next 6 months. The impact is the increase in VAT from 18% to 20%, the sharp decline in oil prices in November, the weakening of the ruble exchange rate and the acceleration of inflation.
Since 2015, the share of companies whose activities are related to imports has decreased from 36% to 22%. However, small businesses - especially in wholesale and retail trade and manufacturing - remain dependent on imports and, for the most part, do not seek to change anything.
Compared to the first half of the year, there are more companies reporting an increase in sales, average bill and, as a result, an increase in profits and revenue.
High taxes and shortages financial resources for business development - the most actual problems in all industries. At the same time, IT companies suffer from a lack of qualified personnel. Entrepreneurs see their key tasks as expanding their client base and increasing business profitability in the face of a growing tax burden.

Entrepreneurs reacted sensitively to the slowdown in the growth of the Russian economy (according to the Ministry of Economic Development, the GDP growth rate in the third quarter was 1.3% against 1.8% in the second quarter) and the sharp drop in oil prices in November 2018 and gave more negative assessments of the situation in economy than six months ago.
85% of respondents believe that the current economic situation in the country is slowing down business development and will worsen in the next 6 months (63%). Since the beginning of the year, the purchasing power of the population in the country has worsened (78% of respondents), and will continue to decline (68%).
Representatives of the wholesale and retail trade, who are under pressure from inflation expectations, are the most negative in their assessments of the future.
Describing the situation in their own company, 47% of respondents noted a decrease in profits, 28% - a decrease in the average bill, 30% - a decrease in the number of clients.
At the same time, over the past six months, the number of companies that managed to increase profits (18% of respondents), the number of clients (28%) and the average bill (24%) has increased.
Every fourth company plans to expand its workforce; 12% of entrepreneurs have announced their intention to increase salaries.
21% of entrepreneurs consider their business successful – this share remains virtually unchanged.
Russian entrepreneurs understand success as “ high income", "opportunity to expand business" and "creation of products or services yourself High Quality" These are the top three signs of success that our respondents most often cite.
However, in November 2018, amid a slowdown economic growth Small business companies began to talk less often about creating high-quality products as a criterion for success and more often about stability and maintaining current business volumes.
Over the past year, the share of companies willing to continue operating to achieve success has decreased significantly - from 41% to 35%.
17% are ready to close or sell the business if they do not achieve success in the foreseeable future (1-5 years). 31% and 24%, respectively, are ready to change their business model or type of activity.
Entrepreneurs cite high taxes (49%), lack of funds for development (38%) and declining demand (37%) as the main problems.

2017

Markswebb: Which banks open a current account for small businesses quickly and easily?

The time it takes to open a current account in Russian banks varies from several hours to several weeks. In some, it is enough to fill out several fields online, upload a couple of scans and certify the documents, which will be prepared by the bank and delivered by the client manager. In others, to open a current account, you will have to fill out piles of documents yourself (sometimes by hand), go to the branch 2-4 times and wait for days and weeks until the bank reviews the application.

Which bank should an entrepreneur who wants to open a current account contact as quickly, remotely and easily as possible? According to the results of the Business Bank Account Opening 2017 study conducted by Markswebb, these are Modulbank, Alfa-Bank, Tochka Bank, Tinkoff Bank and Promsvyazbank.

The best results based on a combination of factors were shown by Modulbank, Tochka, Alfa-Bank and Tinkoff Bank. All four banks offer the opportunity to open an account without visiting bank offices, but otherwise, despite similar ratings, they differ greatly in the organization of the account opening process and in certain key metrics.

At Tochka, the process of opening an account is the easiest for the client, which consists of 12 “conditional actions”:

6 actions at the stage of filling out an application on the website: the client enters his phone number, e-mail and TIN, uploads a scan of his passport, SNILS and income statement;
3 actions during the next contact: the client answers the manager by phone to 3 questions: type of company activity, taxation system, turnover (real or expected);
3 actions during a meeting with a client manager: 1 signature, confirmation of access to the Internet bank with a code from SMS, email confirmation.

Vesta Bank, the closest in terms of simplicity of the process, opens a current account after 23 “conditional actions”, and Modulbank after 28. At the same time, Tochka among the four leaders showed the most big time waiting for the bank's response - almost 68 hours, most of which was the time spent waiting for a meeting with the client manager, which could not be scheduled earlier than 2 days after filling out the application.

Alfa-Bank showed the shortest total time for contacts with the bank during the account opening process - 31 minutes, including a meeting with the client manager. Tinkoff Bank showed the most a short time waiting for the bank's reaction among banks opening accounts with departure client manager– just under 26 hours.

The process of opening a current account in outsider banks is dramatically different from the organization in leading banks. This is primarily expressed in the number of visits to bank offices to completely open a current account: it can vary from 1 to 4. Taking into account the time costs (on average 1 hour 10 minutes for a round trip), the need to go to the bank office increases the client’s time costs to open an account for 5 or more hours.

In the banks that took the last places in the rating, the client requires much more effort and time to open a current account for a small business. One of the key factors that significantly increases the complexity of the process is filling out lengthy paper or electronic questionnaires. For example, at the Asia-Pacific Bank you need to fill out 11 different documents in electronic form(total about 150 fields). At VTB24, when submitting an application at the bank’s office, you must fill out an application for opening an account and an individual entrepreneur application form in duplicate (fill in more than 30 fields by hand, including OGRNIP and TIN).

An important difference between the rating leaders and outsiders is that the process of opening a current account is organized centrally, and the influence of the human factor is reduced to zero. Tochka, Modulbank and Tinkoff Bank process each application according to the same scheme and automate most processes.

When an application is tied to a specific bank office and a specific person is responsible for the client, there is a high probability that something will go wrong. For example, the time stated by the bank for processing an application in fact turns out to be significantly higher: Uralsib Bank promised to verify documents in 5 days, but in fact reported a decision 15 working days after the client called the bank independently.

Alfa Bank: Small Business Sentiment Index

The small business sentiment index, calculated by Alfa-Bank experts together with the International Research Center MARC using their own methodology, as of June 2017 turned out to be the highest in two years of the study and amounted to minus 21 points (the index value can vary from minus 100 to 100).

Assessing business expectations by country and industry, compared to November 2016, has also become more positive. This is largely due to the fact that the consequences of a cold summer will be reflected in rising prices only in 2018 - due to weather conditions this summer, the fruit and vegetable harvest may be partially lost, and less stock will be carried over to next year.

Trucking companies gave a more negative outlook on the economic situation than six months ago. In the fields of construction, manufacturing and wholesale trade expect some recovery in the next 6 months. As for regional specifics, the expectations of entrepreneurs in the Central and Ural regions have significantly improved.

The situation in your business companies are assessed more positively compared to November 2016, but the expectations of entrepreneurs six months ago turned out to be better than the real situation. This is largely due to the fact that a third of companies report stagnation. At the same time, representatives of small businesses are less likely to talk about the negative impact of sanctions, despite the extension of EU sanctions against Russia and the expansion of the sanctions list from outside.

In November 2016, entrepreneurs were more restrained in assessments of the situation for the next six months, then the index value reached 9, in June of this year the expectation index was 20. Entrepreneurs are optimistic about the future: more and more players are focused on growing profits, revenue, frequency of purchases and customer base. First of all, this is due to the expected improvement in the purchasing power of the population (including due to an increase in the minimum wage).

2016: Alfa Bank: Small Business Sentiment Index

The assessment of the current economic situation both in the country and by industry has become more positive compared to November 2015. At the same time, companies are more restrained in assessing purchasing power. Traditionally, the assessment of the current situation in the country is more negative than the assessment of the situation in the industry. This may be the result of both a general negative information background and a deeper knowledge of entrepreneurs in their particular industry.

Representatives of all companies, except IT and cargo transportation, noted the negative impact of sanctions

The small business sentiment index, calculated by Alfa-Bank experts together with the International Research Center MARC using their own methodology, at the end of 2016 decreased slightly compared to June of this year - (-27) and (-24), respectively (the index value can vary from - 100 to 100) .

During an online survey of the bank's clients - entrepreneurs and company executives - an assessment of the impact of changes in the economy on small businesses was obtained, the main factors were analyzed and forecasts for the future were collected.

The final index is formed by four intermediate indices that characterize the assessment of the current situation in the economy and in own business, as well as expectations for the next six months by country and by company:

Index of the current economic situation (-67), in June (-68);
Business expectations index (-35), in June (-27);
Index of the current situation for the company (-15), in June (-16);
Index of expectations for the company (9), in June (17).

Sentiment Index by Industry

Over the past two years, companies in the areas of marketing, business services and IT have felt more confident (-17) and (-19), respectively. Companies involved in cargo transportation feel noticeably better (-24) - the highest figure for two years, in June 2016 (-32). This is due to imports, which are regaining their positions, while slowing down the development of production (-26), this summer (-19). Against the backdrop of the fall real income population, wholesale (-28), retail (-33) and construction (-31) companies expect the situation to worsen.

The assessment of the current economic situation both in the country and by industry has remained virtually unchanged compared to June 2016 – (-67). At the same time, the optimistic sentiment regarding the growth of purchasing power that entrepreneurs had 6 months ago did not come true: only 2% noted an improvement, which is 5 times lower than expectations.

The assessment of business expectations for the country and industries decreased in all indicators - (-35). Manufacturing (-40), construction (-37) and wholesale (-33) companies are less optimistic. In the cargo transportation sector, expectations for the next six months are more optimistic - (-27).

Entrepreneurs assess the situation in their business at approximately the same level (-15) as in June 2016, while the real situation at the end of 2016 turned out to be worse than they expected in the summer. Representatives of all companies, except IT and cargo transportation, noted the negative impact of sanctions.

In November 2016, entrepreneurs were more restrained in their assessments of the situation for the next six months (9) than in June of this year. However, positive expectations prevail over negative ones for all business indicators, except for profit and revenue, primarily due to the expected increase in business expenses in 2017 (to comply with the requirements of No. 54-FZ (as amended by No. 290-FZ), entrepreneurs will have to replace the park cash register equipment) and tax burden.

Small business is an organization that falls under the criteria defined in the law “On the development of small and medium-sized businesses in the Russian Federation.”

Criteria for classifying an organization as a small enterprise

Any organization can be classified as a small business if it meets all the criteria specified in the table:

	Criterion	Limit value
	Total share of participation in the authorized capital of an organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations
	Total share of participation in the authorized capital of the organization of foreign organizations
	The total share of participation in the authorized capital of the organization of other organizations that are not small and medium-sized businesses
	Average number of employees for the previous calendar year	100 people
	Revenue from the sale of goods (work, services) excluding VAT for the previous calendar year	800 million rub.

An organization will lose its status as a small business entity if the following limit value is exceeded:

criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
criterion 4 or 5 for three consecutive calendar years - after these three years, i.e. in the fourth year.

Example. Determining whether an organization meets the criteria for a small business entity

In the authorized capital of the organization during 2013 - 2016. The Russian Federation, constituent entities of the Russian Federation, municipalities, foreign, public, religious organizations, foundations and organizations that are not small businesses do not participate. The values of the remaining criteria for recognizing an organization as a small business entity were as follows.

Because average number employees and the organization's revenue did not exceed the limit values for three years in a row (2013 - 2015), the organization was recognized as a small enterprise in 2016.

Benefits for small businesses

Small business organizations can conduct simplified accounting and prepare simplified financial statements, including:

Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.

In addition, a moratorium on non-tax audits has been established, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small businesses are prohibited.

Changes in current legislation

This register will contain information about all companies that meet the criteria for being considered an SMP.

The register will be maintained by the Federal Tax Service and posted on its website.

However, according to general rule, none additional information Companies do not need to apply to the Federal Tax Service for this.

The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and indicators tax reporting submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

the criterion "average number of employees" will replace the criterion " ";
Instead of the “revenue” criterion, the “income” criterion will be applied. Moreover, all income of the organization taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income for small enterprises will be 800 million rubles.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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By what criteria are enterprises and individual entrepreneurs classified as small businesses in 2018? How do the criteria distinguish small businesses from medium and large enterprises? We will show a detailed table with the criteria and remind you what benefits are available to small enterprises and individual entrepreneurs included in the register of small and medium-sized businesses as of 2018.

What are the advantages

Small businesses can receive some privileges (when compared with medium and large businesses). Let us explain what rights and benefits enterprises that meet the criteria for small businesses have in 2018.

Easy accounting

One of the most time-consuming tasks of an accountant is bookkeeping. However, if the criteria for a small business are met, it is possible to maintain simplified accounting and submit fewer documents. financial statements to the Federal Tax Service and statistics.

Enterprises classified as small businesses according to certain criteria can, in 2018, apply simplified methods of accounting and prepare accounting (financial) statements using special (simplified) forms.

Tax relief

In certain regions of Russia, a reduced single tax rate under the simplified tax system was established for small businesses in 2018. Also in the regions, property tax and transport tax benefits may be introduced for small businesses.

Cashier restrictions

Small and micro enterprises can conduct cash transactions in a simplified manner. And, for example, do not set a cash balance limit.

Government contracts

Small businesses in 2018 have an advantage when participating in public procurement(trading). External customers government agencies are required to purchase at least 15 percent of the total annual purchase volume from small businesses.

Temporary ban on inspections

In 2016–2018, the following will not come to small businesses with a scheduled inspection: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.

When the ban on inspections does not apply

Please keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs who, in the three years preceding the inspection, were held liable in the form (Part 2 of Article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ):

disqualification;
administrative suspension of activities;
deprivation or suspension of a license.

Main criteria: table

Small and medium-sized enterprises (SMEs) include:

business entities and partnerships;
production and consumer cooperatives;
peasant (farm) farms;
individual entrepreneurs.

So, in particular, in 2018, any LLC that meets all the criteria listed in the table can be classified as a small business entity (SMB) (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation").

Criteria for small and miro enterprises
№	Criterion	Limit value
		Microenterprise	Small business
1	Total share of participation in the authorized capital of Russian LLC, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations	25%
2	Total share of participation in the authorized capital of LLC of other organizations that are not small and medium-sized businesses, as well as foreign organizations	49%
3	Average number of employees for the previous calendar year	15 people	100 people
4	Income from business activities (sum of revenue and non-operating income) excluding VAT for the previous calendar year	120 million rub.	800 million rub.

Register of small and medium-sized businesses in 2018

Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1, as of July 1. This register is located on the Federal Tax Service website. Its maintenance is provided for in Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/

Small and medium-sized businesses (SMEs) are a social, legal and economic category that includes companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type reacts flexibly to changes in market conditions, but requires additional support for development

Small business is a type of entrepreneurship that is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), an emphasis on equity. This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.

Businessmen of this type quickly adapt to new changes and are highly adaptable to any working conditions. SMEs often open up those facets of the market that look too risky and dangerous. Import Chinese goods, long-term nail coatings, making sushi - all this was first mastered by small companies, and only then they tried to take over big business.

There are over 6 million small businesses in the United States, each generating revenues of up to $10 million annually. These organizations employ approximately a third of the total working population with permanent or temporary work. It is from here that the notorious “middle class” is formed, which forms the backbone of the country’s economic well-being

Russian Federation: legislative support for small businesses

In our country, Federal Law No. 209 of July 24, 2007 “On the development of small and medium-sized ...” is in force, which defines the basic principles for classifying a company into this category. There are requirements for organizational form, average number of employees and revenue (maximum). Marginal Revenue, which an organization can receive, is subject to revision by the Government of the Russian Federation; the current Resolution is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.

Main features of a small business

In the above Federal law lists the various requirements by which a particular enterprise falls into the desired category. Legal entities cannot have a common share of participation of constituent entities of the Russian Federation, foreign companies, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs in an amount exceeding 49%.

In the first half of 2016, about 218,500 small enterprises were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, two new companies appeared. The largest number is in the Central Federal District - 1,636,987. The record holder for the number of SMEs is Moscow: 451,979 micro-organizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the driver of small business in Russia?

Approximately every 10 able-bodied people in the Russian Federation work for themselves. Moreover, the vast majority of self-employed people (about 70%) are not registered as individual entrepreneurs and operate illegally. The reluctance to formalize the status is associated with bureaucracy, high contributions to the Pension Fund and uncertainty about one’s own future. Another factor is that people simply do not see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

Construction, repair and finishing (at least 20%);
Programming, computer repair and related industries (about 11%);
Interior design (10%);
Hairdressing and beauty services at home (6%);
Tutoring (5%).

Small business in Russia - powerless and illegal?

In the Russian Federation, approximately a third of the population are citizens who are of working age, are not registered as unemployed, but are not employed at any enterprises. Approximately half of these people do odd jobs; people have been employed in organizations for years, but receive “salaries in an envelope.” This is more typical for the province, where there are no other conditions for employment and employment.

However, another 8-9 million are representatives of small “gray” businesses who work either in splendid isolation or in small teams. Let's compare this with the number of legal individual entrepreneurs - 3.7 million people - and get the real figure shadow market. After all, all the money that the self-employed earn is in the economy, but for objective reasons cannot be invested in banks, equipment and the further development of their own business.

Problems of small business in Russia

Difficult access to support, subsidies, loans, new technologies;
Administrative measures taken by government agencies (high fines for violations of the law);
Difficult competition with large organizations in certain areas (trade, production, transport);
Incorrect tax policy, leading to the extraction of too many resources from the new enterprise.

Differences between small and medium businesses

MB - mainly self-employment or seasonal recruitment of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. Medium business- this is a mandatory attraction of more personnel (both qualified and unskilled workers), investments, and active investment in the development of the enterprise.

Summary

So, small business is a pioneer in those areas in which the state and large companies difficult and risky to invest. People come up with original models, and although many entrepreneurs “burn out,” some businessmen make money start-up capital for further growth.

Real help The state should be to create conditions under which it will be easier for the self-employed to legalize themselves than to work “in the gray way.” In other words, people just need to be left alone for a while and wait to see what happens.